# ASC 705-926-25: Cost of Sales and Services — Entertainment—Films — 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/705/926/#25-recognition)

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## ASC 705-926-25: 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/705/926/#25-recognition)

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#### Costs of Products Held for Sale

##### [705-926-25-1](https://asc.understandingaccounting.org/asc/705/926/#705-926-25-1)

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The costs of producing a film include manufacturing costs. An entity shall charge manufacturing or duplication costs of products for sale, such as videocassettes and digital video discs, to expense on a unit-specific basis when the related product revenue is recognized.

#### Theatrical Film Prints

##### [705-926-25-2](https://asc.understandingaccounting.org/asc/705/926/#705-926-25-2)

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An entity shall charge the cost of theatrical [film prints](https://asc.understandingaccounting.org/glossary/f/#film-prints "Those materials, produced on behalf of a film distributor for delivery to a theater or other similar venue, that contain the completed audio and video elements of a film. Such materials are used by the theater or other similar venue to exhibit the film to its customers.") to expense over the period benefited.